37th Meeting of the GST Council, Goa
20 September, 2019
(Law and Procedure related changes)
The GST Council, in its 37th meeting held today at Goa, recommended the following:
1. Relaxation in filing of annual returns for MSMEs for FY 2017-18 and FY 2018-19 as
a. waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for
the said tax periods; and
b. filing of FORM GSTR-9 for those taxpayers who (are required to file the said return
but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods
2. A Committee of Officers to be constituted to examine the simplification of Forms for
Annual Return and reconciliation statement.
3. Extension of last date for filing of appeals against orders of Appellate Authority before the
GST Appellate Tribunal as the Appellate Tribunals are yet not functional
4. In order to nudge taxpayers to timely file their statement of outward supplies, imposition
of restrictions on availment of input tax credit by the recipients in cases where details of
outward supplies are not furnished by the suppliers in the statement under section 37 of
the CGST Act, 2017.
5. New return system now to be introduced from April, 2020 (earlier proposed from October,
2019), in order to give ample opportunity to taxpayers as well as the system to adapt and
accordingly specifying the due date for furnishing of return in FORM GSTR-3B and
details of outward supplies in FORM GSTR-1 for the period October, 2019 – March,
6. Issuance of circulars for uniformity in application of law across all jurisdictions:
a. procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in
appeal or any other forum;
b. eligibility to file a refund application in FORM GST RFD-01A for a period and
category under which a NIL refund application has already been filed; and
c. clarification regarding supply of Information Technology enabled Services (ITeS
services) (in supersession of Circular No. 107/26/2019-GST dated 18.07.2019) being
made on own account or as intermediary.
7. Rescinding of Circular No.105/24/2019-GST dated 28.06.2019, ab-initio, which was
issued in respect of post-sales discount.
8. Suitable amendments in CGST Act, UTGST Act, and the corresponding SGST Acts in
view of creation of UTs of Jammu & Kashmir and Ladakh.
9. Integrated refund system with disbursal by single authority to be introduced from 24th
10. In principle decision to link Aadhar with registration of taxpayers under GST and examine
the possibility of making Aadhar mandatory for claiming refunds.
11. In order to tackle the menace of fake invoices and fraudulent refunds, in principle decision
to prescribe reasonable restrictions on passing of credit by risky taxpayers including risky
Note: The recommendations of the GST Council have been presented in this release in
simple language only for immediate information of all stakeholders. The same would be
given effect through relevant Circulars/Notifications which alone shall have the force of